https://www.taxtmi.com/caselaws?id=447870 Subscription receipts for access to online video courses and a database were not royalty under section 9(1)(vi) of the Income-tax Act or Article 12(3) of the India-USA DTAA because the customers received only a non-exclusive, non-transferable right to access hosted content. No copyright rights were transferred under section 14 of the Copyright Act, and there was no right to reproduce, distribute, exploit, or otherwise use the underlying intellectual property. The receipts also were not consideration for imparting industrial, commercial, or scientific experience, and the customers had no use of or control over the servers. Applying section 90(2), the more restrictive treaty definition governed, so the receipts were not taxable as royalty. en-us Tue, 02 Jan 2024 00:00:00 +0530 Fri, 05 Jan 2024 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447870 Subscription receipts for access to online video courses and a database were not royalty under section 9(1)(vi) of the Income-tax Act or Article 12(3) of the India-USA DTAA because the customers received only a non-exclusive, non-transferable right to access hosted content. No copyright rights were transferred under section 14 of the Copyright Act, and there was no right to reproduce, distribute, exploit, or otherwise use the underlying intellectual property. The receipts also were not consideration for imparting industrial, commercial, or scientific experience, and the customers had no use of or control over the servers. Applying section 90(2), the more restrictive treaty definition governed, so the receipts were not taxable as royalty. Case-Laws Income Tax Tue, 02 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447870